Interim Financial Statements - A N L I M Aoriented yarn and sewing thread dyeing facility. It produces sewing threads and provides dyeing services to different knitting, weaving, sweater

Dear Shareholders,

Mahmudul Hoque

Managing Director

ANLIMA YARN DYEING LIMITED

Suite # 4/3, City Heart, 67, Naya Paltan,

Dhaka-1000, Bangladesh

Tel: 49349881-4, 9341373,48317216, Fax: 48317184

E- mail: [email protected]

web: www.anlima.com

We forward herewith the un-audited financial statements of the company for the 1st Quarter ended on

September 30, 2019 as per Rule 13 of the Securities & Exchange Rule, 1987 amended to date.

Interim Financial StatementsFor the 1st Quarter ended September 30, 2019

(Un-audited)

http://www.anlima.com/

Particulars Notes

30.09.19 30.06.19

ASSETS

Non-Current Assets 270,339,244 274,162,792

Property, Plant and Equipment 3.00 269,194,430 273,017,978

Security Deposits 4.00 1,144,814 1,144,814

Current Assets 156,615,643 150,617,988

Inventories 5.00 57,417,036 55,574,154

Sundry Receivables 6.00 93,757,323 89,546,851

Advance to employees & other 7.00 1,375,564 1,396,309

Cash and Cash Equivalents 8.00 4,065,720 4,100,674

TOTAL ASSETS 426,954,887 424,780,780

EQUITY AND LIABILITIES

Shareholders' Equity 199,341,102 197,503,324

Issued Share Capital 9.00 178,678,000 178,678,000

General Reserve 10.00 8,162,461 8,162,461

Dividend Equalization Reserve 11.00 302,178 302,178

Foreign exchange translation gain/(loss) 12.00 363,487 114,137

Retained Earnings 13.00 11,834,976 10,246,548

Non-Current Liabilities 31,722,409 32,013,844

Deferred Tax Liability 14.00 31,722,409 32,013,844

Current Liabilities 195,891,377 195,263,612

Short Term Loan 15.00 153,882,137 154,067,392

Sundry Creditors 16.00 5,982,351 6,270,008

Other Liabilities 17.00 1,108,476 1,534,332

Liabilities for Expenses 18.00 9,486,669 7,256,348

WPPF 19.00 1,797,574 1,714,137

Provision for Current Tax 20.00 12,746,379 12,406,792

Dividend Payable 21.00 10,887,791 12,014,603

TOTAL EQUITY AND LIABILITIES 426,954,887 424,780,780

Net Asset Value per share 22.01 11.16 11.05

The accompanying policies & explanatory notes from 1 to 32 form an integral part of the Financial Statements.

Chairperson Managing Director Chief Financial Officer Director Company Secretary

Amount in Taka


Statement of Financial Position (Un-audited )

As on September 30, 2019

Page: 1

1st July, 2019 to 30th

Sept, 2019


Sept, 2018

NET SALES REVENUE 23.00 43,664,786 41,299,702

Cost of Goods Sold 24.00 (37,041,045) (37,626,877)

GROSS PROFIT 6,623,741 3,672,825

OPERATING EXPENSES

Administrative Expenses 25.00 (3,801,499) (3,437,199)

Selling & Distribution Expenses 26.00 (414,043) (564,974)

Operating Profit 2,408,198 (329,348)

Financial Expenses 27.00 (446,023) (336,451)

Profit Before Contribution to WPPF 1,962,175 (665,799)

Contribution to WPPF (93,437) -

PROFIT BEFORE TAX 1,868,738 (665,799)

Tax Expenses:

Current Tax 20.01 (571,746) (165,618)

Deferred Tax 14.00 291,436 265,487

Net profit after tax for the period 1,588,428 (565,930)

Other Income 28.00 249,350 -

Total Comprehensive Income 1,837,778 (565,930)

Basic Earnings Per Share 29.01 0.09 (0.03)

The accompanying policies & explanatory notes from 1 to 32 form an integral part of the Financial Statements.


Particulars Notes Amount in Taka


Statement of Profit or Loss & Other Comprehensive Income (Un-audited )

For the 1st Quarter ended on September 30, 2019

Page: 2

Particulars Share

Capital

General

Reserve

Dividend

Equalization

Reserve

Foreign

exchange

translation

gain/(loss)

Retained

Earnings

Total

Equity

Balance as on July 1, 2019 178,678,000 8,162,461 302,178 114,137 10,246,548 197,503,324

Net profit after tax for the period - - - - 1,588,428 1,588,428

Other income/(loss) - - - 249,350 - 249,350

Dividend declared during the period - - - - - -

Balance as on September 30, 2019 178,678,000 8,162,461 302,178 363,487 11,834,976 199,341,102

Particulars Share

Capital

General

Reserve

Dividend

Equalization

Reserve

Foreign

exchange

translation

gain/(loss)

Retained

Earnings

Total

Equity

Balance as on July 01, 2018 178,678,000 8,162,461 302,178 - 10,414,348 197,556,987

Net profit after tax for the period - - - - (565,930) (565,930)

Other income/(loss) - - - - - -

Dividend declared during the period - - - - - -

Balance as on September 30, 2018 178,678,000 8,162,461 302,178 - 9,848,418 196,991,057



Statement of Change in Equity (Un-audited)


Statement of Change in Equity (Un-audited)



Page: 3


Sept, 2019


Sept, 2018

Cash Flow from Operating Activities:

Cash Collection from Customers & other 39,703,664 43,117,153

Cash Paid to Suppliers & Employees (34,299,854) (38,666,164)

Cash Generated from Operations 5,403,810 4,450,989

Financial Expenses (3,894,538) (3,710,549)

Income Tax Paid (232,159) (306,111)

Net Cash Generated from Operating activities 1,277,113 434,329

Cash Flow from Investing Activities:

Acquisition of Plant, Machinery, Furniture and Equipment - -

Net Cash( Used)/ generated in Investing Activities - -

Cash Flow from Financing Activities:

Short Term Loan Received /(Repayment) (185,255) (345,460)

Payment of Dividend (1,126,812) (55,949)

Net Cash flow/(used) in Financing Activities (1,312,067) (401,408)

Net Increase/(Decrease) in Cash & Cash Equivalent (34,953) 32,921

Effect of exchange rate changes on cash and cash equivalent - -

Cash & Cash Equivalent at the beginning of period 4,100,674 1,615,517

Cash & Cash Equivalent at the closing of period 4,065,720 1,648,438

Net Operating Cash Flow per Share (Note: 30) 0.07 0.02



Statement of Cash Flows (Un-audited)

For the 1st Quarter ended September 30, 2019

ParticularsAmount in Taka

Page: 4

1st Quarter

1.00 Material information of the entity 30-09-19 30-06-19

2.00 Basis of Preparation of Financial Statements

30.09.19 30.06.19

3.00 Property, Plant & Equipment

Cost:

Opening balance at cost 639,626,559 639,626,559

Add : Addition during the period - -

639,626,559 639,626,559

Add : Disposed / Sold during the period - -

Total - A 639,626,559 639,626,559

Depreciation:

Opening balance 366,608,581 350,178,113

Charged during the period 3,823,548 16,430,468

370,432,129 366,608,581

Adjusted during the period - -

Total - B 370,432,129 366,608,581

Written Down Value (A-B) 269,194,430 273,017,978


Selected Notes to the Financial Statements (Un-audited)For the 1st Quarter ended on September 30, 2019

The Anlima Yarn Dyeing Limited (hereinafter referred to as ‘the company’), a member of Anlima Group, was

incorporated in Bangladesh as a private limited company on October 24, 1995. It went for public issue of shares

in 1997 and commenced commercial operation on March 30, 1998. The shares of the company are listed both in

the Dhaka and Chittagong Stock Exchanges of Bangladesh. The company owns and operates a 100% export

oriented yarn and sewing thread dyeing facility. It produces sewing threads and provides dyeing services to

different knitting, weaving, sweater and garments factories. The registered office of the company is located at

Suite # 4/3, City Heart, 67, Naya Paltan, Dhaka – 1000 and the factory is located at Karnapara, Savar.

These interim financial statements should be read in conjunction with the Financial Statements for the year

ended June 30, 2019, as they provide an update to previously reported information.

The financial statements have been prepared on the Historical Cost convention basis and therefore, do not take

into consideration the effect of inflation. The accounting policies, unless otherwise stated, have been consistently

applied by the Company and are consistent with that of the previous year. The financial statements have been

prepared in accordance with the applicable International Accounting Standard (IASs) and International Financial

Reporting Standard (IFRSs) adopted by the Institute of Chartered Accountants of Bangladesh (ICAB).

The financial statements have been prepared, except cash flow information, using the accrual basis of

accounting. The preparation of the interim Financial Statements requires management to make estimates and

assumptions that affect the reported amounts of revenues, expenses, assets and liablities at the date of the

interim Financial Statements. If in the the future such estimates and assumptions, which are based on

management's best judgment at the date of the interim Financial Statements, deviate from the actual, the

original estimates and assumptions will be modified as appropriate in the period in which the circumstances

change.

Amount in Taka

Page: 5

30.09.19 30.06.19

4.00 Security Deposit

Bangladesh Telecommunications Company Ltd (BTCL) 18,500 18,500

Mobile Operators (Different Operators) 15,000 15,000

Titas Gas Transmission and Distribution Co. Ltd. 459,325 459,325

Rural Electrification Board (REB) 351,989 351,989

Central Depository Bangladesh Ltd. (CDBL) 300,000 300,000

Total 1,144,814 1,144,814

5.00 Inventories

This consists of:

Raw Materials 5.01 42,386,099 39,584,518

Finished Goods 5.02 9,956,915 8,766,883

Packing Materials 5.03 650,433 434,606

Work-in -Process 1,179,924 584,177

Spares & Stores 815,428 1,022,933

L/C in Transit 2,428,238 5,181,037

Total 57,417,036 55,574,154

Item wise value and quantity of raw materials stock position are given below:

5.01 Raw Materials

Dyes 26,821 16,762,695 24,638 15,870,859

Chemicals 69,989 8,605,351 56,943 6,038,811

Grey Polyester Yarn 72,817 17,018,053 75,309 17,674,848

Total 169,627 42,386,099 156,890 39,584,518

5.02 Finished Goods

Yarn dyeing 27,090 3,423,686 21,129 2,357,221

Sewing Thread 17,494 6,533,230 17,719 6,409,662

Total 44,584 9,956,915 38,848 8,766,883

5.03 Packing Material

Poly Bag -ST (Kg) 500 147,511 350 101,109

Plastic Cone (PCs) 51,000 64,242 87,000 109,848

Paper Cone (PCs) 85,500 110,285 74,500 94,321

Paper Tube (PCs) 10,512 39,420 13,104 49,140

Poly Bag - YD (KG) 840 177,815 40 8,326

Cartoon - ST (PCs) 3,250 74,619 1,000 22,469

Textile Wax (PCs) 2,944 20,833 2,576 17,975

Plastic Bag (PCs) 500 15,708 1,000 31,417

Total 155,046 650,433 179,570 434,606

30.09.19 30.06.19

6.00 Sundry Receivables

Opening 89,546,851 87,095,999

Add: Sales during the period 43,664,786 167,905,483

Net Unrealized FOREX gain/(loss) 249,350 114,137

133,460,987 255,115,619

Less: Received during the period 39,703,664 165,568,768

Total 93,757,323 89,546,851

6.01 Disclosure as per Schedule-XI, Part -I, of The Companies Act, 1994

Maturity less than 6 months 86,531,359 82,734,604

Maturity more than 6 months 7,225,964 6,812,247 Total 93,757,323 89,546,851

Debts considered Good & Secured 93,757,323 89,546,851

Debts considered Good without security - - Debts considered doubtful & bad - -

Debts due by directors or other officers & staffs - -

Debts due from companies under same management - -

Maximum debt due by directors or officers & staffs at any time - -

Amount in Taka

Amount in Taka

Page: 6

30.09.19 30.06.19

7.00 Advance to employee and Others

Employee Loans & Advances 441,000 432,500

Prepaid expenses 934,564 963,809

Total 1,375,564 1,396,309

7.01 Disclosure as per Schedule-XI, Part -I, of the Companies Act, 1994

Maturity less than 6 months 1,375,564 1,396,309

Maturity more than 6 months - - Total 1,375,564 1,396,309

Debts considered Good & Secured - -

Debts considered Good without security - -

Debts considered doubtful & bad - -

Debts due by directors or other officers & staffs 441,000 432,500

Debts due from companies under same management - -

Maximum debt due by directors or officers & staffs at any time - -

8.00 Cash & Cash Equivalent

Cash in Hand 2,185,308 887,520

Cash at Banks in Current Account : 1,880,413 3,213,154

Dutch Bangla Bank Ltd. -A/C No. - 101-110-25253 927,827 508,574

National Bank Ltd. - A/C No. 0233148219 535 535

Sonali Bank Ltd. - A/C No. 442633012934 951,826 2,703,820

United Commercial Bank Ltd. - A/C No. 000111000 97386 225 225

Total 4,065,720 4,100,674

9.00 Share capital

Authorized Capital:

20,000,000 Ordinary Shares of Tk. 10/- each 200,000,000 200,000,000

Issued, Subscribed & Paid-up Capital :

84,384,000 84,384,000

88,125,970 74,519,430

6,168,030 19,774,570

Total 178,678,000 178,678,000

Composition of Shareholdings:

Sponsors 8,438,400 8,438,400

General Public 8,812,597 7,451,943

Institute 616,803 1,977,457

Total 17,867,800 17,867,800

30.09.19 30.06.19

10.00 General Reserve

The amount carried forward from previous year. 8,162,461 8,162,461

Total 8,162,461 8,162,461

11.00 Dividend Equalization Reserve

Balance carried from previous year 302,178 302,178

Less: Dividend Equalization Reserve transfer to Retained Earnings - -

Total 302,178 302,178

12.00 Foreign exchange translation gain/(loss)

Opening balance 114,137 -

Add: Net Unrealized FOREX gain/(loss) 249,350 114,137

Total 363,487 114,137

Amount in Taka

Amount in Taka

Ordinary Shares of Tk.10/- each fully paid-up in cash by Sponsors

Ordinary Shares of Tk.10/- each fully paid-up in cash by General public

Ordinary Shares of Tk.10/- each fully Paid-up in cash by Institution

No. of Shares

Page: 7

30.09.19 30.06.19

13.00 Retained Earning

Opening balance 10,246,548 10,414,348

Add: Net Profit after Tax for the period 1,588,428 9,274,100

11,834,976 19,688,448

Less: Dividend declared during the period - (9,441,900)

Total 11,834,976 10,246,548

14.00 Deferred Tax Liabilities

Carrying amount Tax base

Taxable/

deductible

temporary

difference

Property, Plant and Equipment (except land) 249,101,843 37,619,119 211,482,723

Revaluation surplus - Property, Plant and Equipment - - -

Total taxable temporary difference 249,101,843 37,619,119 211,482,723

Tax on business income 15%

Total closing deferred tax liabilities/(assets) 31,722,409

Total opening deferred tax liabilities/(assets) 32,013,844

Total deferred tax expense/(income) (291,436)


Taxable/

deductible

temporary

difference






Total opening deferred tax liabilities/(assets) (Restated) 33,075,794

Total deferred tax expense/(income) (1,061,950)


Taxable/

deductible

temporary

difference






Total opening deferred tax liabilities/(assets) (Restated) 33,075,794

Total deferred tax expense/(income) (265,487)

30.09.19 30.06.19

15.00 Short Term Loan*

Cash Credit, Sonali Bank 153,882,137 154,067,392

Total 153,882,137 154,067,392

16.00 Sundry Creditors

Sundry Creditors 2,199,177 1,918,447

Payable for Purchase of raw materials 3,783,174 4,351,561

Total 5,982,351 6,270,008

Amount in Taka

As at September 30, 2018

As at September 30, 2019

* These are secured by first charge on the inventories, second charge on the fixed assets of the company and

third charge on Conifer Tower apartments (4444 sft ) of the Group's sister concern Anlima Buildtech Limited. The

interest rate applied to the loan is 9.00% per annum.

As at June 30, 2019

Amount in Taka

Page: 8

30.09.19 30.06.19

17.00 Other Liabilities

Anlima Textile Limited 1,108,476 1,534,332

Total 1,108,476 1,534,332

18.00 Liabilities for Expenses & Provision

Salary & Wages Payable 5,233,592 5,238,302

Office Rent Payable 57,000 22,800

Provision for Utilities 2,451,593 520,106

Provision for Audit Fee 112,504 90,004

Accrued Expenses 1,048,471 967,912

Provident Fund 583,509 417,223

Total 9,486,669 7,256,348

19.00 WPPF

Opening Balance 1,714,137 1,168,602

Add: Addition during the period 93,437 545,534

1,807,574 1,714,137

Less: Paid during the period 10,000 -

Total 1,797,574 1,714,137

20.00 Provision for Current Tax

Opening Balance 12,406,792 11,019,105

Add: Provision during the period 571,746 2,698,556

12,978,538 13,717,661

Less: Tax Paid (232,159) (1,310,869)

Total 12,746,379 12,406,792

20.01 Provision during the period

Profit before tax 1,868,738 10,910,706

Add: Accounting Depreciation 3,823,548 16,430,468

Less: Depreciation as per tax rules (1,880,643) (9,350,802)

Taxable income for the period 3,811,643 17,990,372

Rate of Tax 15% 15%

Total Provision for the period 571,746 2,698,556

20.02 Provision during the period 1st July, 2018 to

30th Sep, 2018

Profit before tax (665,799)

Add: Accounting Depreciation 4,107,617

Less: Tax depreciation (2,337,700)

Taxable income for the period 1,104,117

Rate of Tax 15%

Total Provision for the period 165,618

21.00 Dividend Payable

Opening Balance 12,014,603 8,102,093

Add: Dividend declared during the period - 9,441,900

12,014,603 17,543,993

Less: Paid During the period (1,126,812) (5,529,390)

Closing Balance 10,887,791 12,014,603

22.00 Net Asset Value (NAV) per Share :

Shareholders' Equity (a) 199,341,102 197,503,324

Number of ordinary Shares Outstanding (b) 17,867,800 17,867,800 Net Asset Value per Share (a ÷ b) 11.16 11.05

Amount in Taka

Page: 9

23.00 Turnover

Quantity(Kg) Value(Tk.) Quantity(Kg) Value(Tk.)

Yarn Dyeing Charges 136,998 19,231,866 127,909 19,008,188

Sale of Sewing Thread 54,376 24,432,920 53,102 22,291,514

Total 191,374 43,664,786 181,010 41,299,702

24.00 Cost of Goods Sold

Raw Materials Consumed 24.01 16,420,497 15,093,860

Packing Materials Consumed 24.02 1,236,870 1,588,813

Manufacturing Overhead 24.03 17,369,122 17,246,802

Depreciation 3,800,336 4,078,602

Total cost of production 38,826,824 38,008,077

Add: Opening Work-In-Process 584,177 791,481

Less: Closing Work-In-Process 1,179,924 1,215,093

Cost of Goods Produced 38,231,077 37,584,465

Add: Opening Stock of Finished Goods 8,766,883 8,645,349

Cost of Goods available for Sale 46,997,960 46,229,814

Less: Closing Stock of Finished Goods 9,956,915 8,602,937

Cost of Goods Sold 37,041,045 37,626,877

24.01 Raw Material Consumed

Dyes 24.01.01 1,384,514 1,897,450

Chemicals 24.01.02 2,828,226 4,007,471

Grey Polyester Yarn 24.01.03 12,207,756 9,188,939

Total 16,420,497 15,093,860

24.01.01 Dyes Consumed


Opening Inventory 24,638 15,870,859 27,137 16,205,180

Add: Purchase 5,150 2,276,351 5,376 2,682,157

Available for use 29,788 18,147,209 32,513 18,887,337

Less: Closing Inventory 26,821 16,762,695 28,430 16,989,887

Consumed 2,967 1,384,514 4,083 1,897,450

24.01.02 Chemicals Consumed



Add: Purchase 72,335 5,394,766 65,750 5,972,634



Consumed 59,289 2,828,226 67,213 4,007,471

24.01.03 Grey Polyester Yarn Consumed



Add: Purchase 49,995 11,550,961 48,482 12,210,714



Consumed 52,487 12,207,756 37,053 9,188,939

1st July, 2019 to 30th Sept, 2019 1st July, 2018 to 30th Sept, 2018




Page: 10

1st July, 2019 to

30th Sept, 2019

1st July, 2018 to

30th Sept, 2018

24.02 Packing Materials Consumed

Opening Inventory 434,606 901,418

Add: Purchase 1,452,697 1,541,780

Available for use 1,887,303 2,443,198

Less: Closing Inventory 650,433 854,385

Consumed 1,236,870 1,588,813

24.03 Manufacturing Overhead

Utilities 2,567,174 2,312,052

Wages & Salaries 10,257,197 8,765,891

Fuel and Car Expenses 203,247 334,074

Insurance Premium 122,415 120,957

Factory Office Refreshment 74,850 85,632

Conveyance 40,330 30,620

Factory Stationery, Telephone & Fax 112,645 114,993

Printing & Publication 29,017 58,101

Interest on Working Capital Loan 3,448,515 3,374,098

Value added Tax - 1,450,562

Other Factory Overhead 513,733 599,822

Total 17,369,122 17,246,802

25.00 Administrative Expenses

Depreciation on Furniture & Fixture and Equipment 5,803 7,254

Utilities 88,448 91,703

Office Consumable Expenses 27,950 17,440

Fuel and Car Expenses 22,256 16,448

Salaries, Allowances & Benefits 2,621,718 2,498,186

Employer PF Contribution 348,517 345,612

Conveyance & Travelling 23,795 22,644

Office Rent, Rate & Taxes 36,000 36,000

Postage, Telephone, Mobile & Internet Bill 140,179 125,597

Audit Fee 28,750 28,750

Other Professional Fee 4,688 4,313

Donation & Subscription - 21,300

Stationery & Consumables 51,415 74,529

Office Refreshment 48,675 46,782

License Renewal and Listing Fees 98,462 85,631

A.G.M. Expenses 254,844 -

Board Meeting attending fee - 9,200

Other Expenses - 5,810

Total 3,801,499 3,437,199

26.00 Selling & Distribution Expenses

Depreciation on Furniture & Fixture and Equipment 17,409 21,761

Fuel Expenses 77,927 86,268

Delivery Expenses 71,217 99,765

Promotional Expenses - 80,911

Salaries, Allowances & Benefits 210,938 223,419

Office Refreshment 2,130 3,470

Conveyance & Travelling 11,190 27,105

Telephone & Mobile bill 23,232 22,275

Total 414,043 564,974

Amount in Taka

Page: 11

1st July, 2019 to

30th Sept, 2019

1st July, 2018 to

30th Sept, 2018

27.00 Financial Expenses

Bank Charges & Commission 446,023 336,451

Total 446,023 336,451

28.00 Other Income

Net Unrealized FOREX gain/(loss) 249,350 -

Total 249,350 -

29.00 Basic Earnings Per Share (EPS) Disclosure Under BAS 33 "Earnings Per Share" :

29.01 Basic Earnings Per Share

The Computation of EPS is given below:

Net profit for the period (a) 1,588,428 (565,930)

Weighted average number of Shares (b) 17,867,800 17,867,800

Basic EPS (a ÷ b) 0.09 (0.03)

29.02 Weighted average /Total existing number of shares :

Opening number of shares outstanding 17,867,800 17,867,800

Add - Issued during the period - -

17,867,800 17,867,800

29.03 Number of Outstanding shares :

Opening number of shares outstanding 17,867,800 17,867,800

Add - Issued during the period - -

17,867,800 17,867,800

30.00 Cash flows from operating activities

Reconciliation of Cash Flows from operating activities

Sales revenue 43,664,786 41,299,702

Add: Opening Sundry Receivables 89,546,851 87,095,999

Less: Closing Sundry Receivables (93,757,323) (85,278,548)

Less: Cost of goods sold (37,041,045) (37,626,877)

Less: Administrative expenses (3,801,499) (3,437,199)

Less: Selling & Distribution expenses (414,043) (564,974)

Add: Depreciation 3,823,547 4,107,617

Add: Decrease/(increase) in Inventory (1,842,882) (6,420,332)

Add: Decrease/(increase) in Advance & Deposits 20,746 (371,989)

Add: (Decrease)/increase in Liabilities for expense 2,230,321 (2,650)

Add: (Decrease)/increase in Other liabilities (425,856) 2,411,703

Add: (Decrease)/increase in Sundry Creditors (287,658) (135,562)

Add: (Decrease)/increase Foreign exchange translation gain/(loss) 249,350 -

Less: WPPF paid (10,000) -

Add: Interest on working capital loan 3,448,515 3,374,098

Less: Financial expenses (3,894,538) (3,710,549)

Less: Income tax paid (232,159) (306,111)

Net Cash Generated from Operating activities (a) 1,277,112 434,329

Number of ordinary Shares Outstanding (b) 17,867,800 17,867,800

Net Operating Cash Flow per Share (a ÷ b) 0.07 0.02

Statement of Cash Flows have been prepared in accordance with IAS 7 "Statement of Cash Flows" and the

cash flows from the operating activities are shown under indirect method as activities.

Amount in Taka

Page: 12

31.00 Related party disclosures:

Jul'19-Sep'19 Jul'18-Sep'18

Name of the partyRelationship with

Company

Nature of

transaction

Transacted

amount in BDT

Transacted

amount in BDT

Mrs. Hubbun Nahar Hoque Director Board meeting fee - 2,000

Mr. Mahmudul Hoque Director Board meeting fee - 2,000

Mrs. Aniqa Haque Director Board meeting fee - 2,000

Mr. Alwi M Haque Director Board meeting fee - -

Mr. Ahmed Ullah Independent Director Board meeting fee - 2,000

Mr. Md. Khurshed Hossain Independent Director Board meeting fee - -

Anlima Textile Limited Sister Concern Inter Company 1,108,476 14,621,599

32.00

32.01

Name Jul'19-Sep'19 Jul'18-Sep'18

Mr. M Abul Kalam Mazumdar 315,746 315,746

A.S.M Jubaer 315,000 292,500

Mr. Mohd. Nurun Nabi 210,000 210,000

Mr. Md. Habibur Rahman 210,000 210,000

Mr. Md. Mizanur Rahman Chow. 187,250 171,500

32.02

Particulars Jul'19-Sep'19 Jul'18-Sep'18

Directors - 8,000

Officers & Executives 5,559,379 4,932,225

32.03 Aggregate amount of compensation to key management personnel:

Particulars Jul'19-Sep'19 Jul'18-Sep'18

Short-term employee benfits - -

Post-employment benefits - -

Other long-term benefits - -

Termination benefits - -

Share-based payment - -

a) Mr. Mahmudul Hoque is the Managing Director of both Anlima Yarn Dyeing Limited and

Anlima Textile Limited.

Salary, bonus & other allowances

First Asstt. Vice President (IT)

First Astt. Vice President (Marketing)

Total amount of compensation paid to all Officers during the period is as follows :

Nature of Payment

Board meeting fee

Disclosure of managerial compensation:

c) There is no loan to directors from the company. Anlima Yarn Dyeing Limited has inter company transactions

with Anlima Textile Limited as sister concern.

Compensation paid to the key management personnel of the company during the period is as follows :

Designation

b) Anlima Yarn Dyeing Limited does not hold any share of Anlima Textile Limited.

Chief Financial Officer

Vice President (Production)

Asstt. Vice President (A&F)

The details of related party transactions during the period along with the relationship is illustrated below in accordance

with IAS 24 :

Particulars

Page: 13

Annexure- A

Opening

Balance as at

01.07.2019

Addition

during the

year

Disposal

during the

year

Total as at

30.09. 2019

Opening

Balance as at

01.07. 2019

Charged

during the

year

Total as at

30.09. 2019

Land and Land

Development

20,092,587 - - 20,092,587 - - - - 20,092,587

Factory Building and

Civil Construction

69,262,496 - - 69,262,496 2.50% 22,836,840 290,160 23,127,001 46,135,495

Plant and Machinery 514,679,502 - - 514,679,502 6.67% 310,880,575 3,398,347 314,278,922 200,400,580

Electrical Installation 7,367,539 - - 7,367,539 20.00% 6,865,849 25,084 6,890,934 476,605

Furniture and Fixture 14,055,384 - - 14,055,384 20.00% 13,530,243 26,257 13,556,500 498,884

Office Equipment 7,215,154 - - 7,215,154 20.00% 6,811,807 20,167 6,831,975 383,179

Vehicle 6,953,897 - - 6,953,897 20.00% 5,683,267 63,531 5,746,799 1,207,098

Total as on Sep. 30,

2019

639,626,559 - - 639,626,559 366,608,581 3,823,548 370,432,129 269,194,430

Total as on June 30,

2019 639,626,559 - - 639,626,559 - 350,178,113 16,430,468 366,608,581 273,017,978

Head of Accounts

Factory

Building

Plant &

Machinery

Electrical

Installation

Furniture &

Fixture Equipment Vehicle Total

1,274,516

Cost of Sales 290,160 3,398,347 25,084 13,129 10,084 63,531 3,800,336

Administrative - - - 3,282 2,521 - 5,803

Marketing - - - 9,846 7,563 - 17,409

Total 290,160 3,398,347 25,084 26,257 20,167 63,531 3,823,548

The depreciation charges during the year has been allocated in the Statement of Profit or Loss & Other Comprehensive Income as below:


Property Plant & Equipment

As on September 30, 2019

Particulars

Cost

Rate of

depreciation

Depreciation

Written Down

Value as at

30.09.2019

Documents

Interim Financial Statements - A N L I M Aoriented yarn and sewing thread dyeing facility. It produces sewing threads and provides dyeing services to different knitting, weaving, sweater